備考ACCA考試學(xué)員要制定詳細(xì)的學(xué)習(xí)計(jì)劃，幫助學(xué)員更好的去掌握課程的內(nèi)容，在較短的時(shí)間內(nèi)更好的去理解課程的內(nèi)容。ACCA考試知識(shí)點(diǎn)Background有哪些需要掌握的？

ACCA考試知識(shí)點(diǎn)Background是很多學(xué)員要重視的內(nèi)容，在學(xué)習(xí)該知識(shí)點(diǎn)的時(shí)候，學(xué)員要掌握的同時(shí)，更需要去理解去運(yùn)用才是關(guān)鍵。

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Performance-related elements have caused the most controversy in recent years with some directors being awarded a bonus even though their firms have underperformed (and in some cases made substantial losses) or failed to meet or exceed the sector average.

A balance between short- and long-term bonus schemes should be found. The ICGN recommends a minimum bonus period of one year (and not, for example, quarterly) and that bonuses should be based on a percentage of basic salary (or subject to a fixed "cap").

A danger of bonus schemes is the directors' ability to manipulate the target results on which bonuses are based (e.g. revenue, profits). Achieving sales targets, in particular, may result in questionable, unethical practices by directors and employees.

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